Usual Forms of Handling (UFH), other processing and records: nature, value and quantity of goods prior to UFH
Where goods have undergone an authorised UFH a request can be made that the nature of the goods, the customs value and the quantity to be used in determining any customs debt is based upon those appropriate to the goods prior to the UFH taking place (former type D warehouses only) The declarant, that is, the person responsible for any debt on removal from the customs warehousing arrangements should ensure they establish the nature, quantity and value of the goods prior to UFH if they are a former type D warehouse discharging under the type D arrangements. This will normally be the warehouse keeper.
In all other circumstances, the customs debt is established by the nature, customs value and quantity on release to free circulation. Details of the process and the nature quantity and value of goods should be kept in the warehouse keeper’s stock records.